Thinking Equitably

Diversity, equity, and inclusion (DEI) initiatives have become increasingly critical in the accounting profession as firms seek to attract and retain talent from underrepresented groups. This research examines the factors that influence minority students’ decisions to pursue accounting and the effectiveness of existing firm-sponsored programs in fostering long-term retention. Through a review of industry reports, academic literature, and interviews with accounting professionals, this research identifies key motivators, such as mentorship, scholarship opportunities, and representation in leadership. Additionally, it evaluates corporate DEI programs aimed at supporting minority students through internships, networking, and professional development. By analyzing both recruitment and retention strategies, this research aims to provide insights into how accounting firms can create a more inclusive and sustainable pipeline for diverse talent in the accounting profession.

The United Nations Convention on the Rights of the Child (UNCRC) is widely regarded as a monumental achievement in global human rights law. Yet its efficacy, universality, and material strength have been the subject of frequent critique. This research reveals that a primary flaw of the Convention lies in its universalist assumptions, which impose a Western model of childhood and development onto diverse cultural contexts. In response, this paper explores the urgent need for decoloniality to inform and reshape legal structures and economic enforcement mechanisms in support of children’s rights. It argues that international law should function as an editing tool that shapes economic policy, rather remaining a symbolic legal framework that is inherently limited by economic forces. In a detailed proposal, this research introduces the use of targeted tariffs as a countermeasure aimed at mitigating the expansion of global child labor and redirecting funds toward meaningful child protection.

This thesis examines how private foundations, particularly the Gates Foundation and GAVI Vaccine Alliance, have reshaped the World Health Organization’s (WHO) priorities and global health equity. Following the U.S. withdrawal from WHO, these organizations have become top financial contributors, raising critical questions about accountability, priority-setting, and conflicts of interest. I analyze the historical tension between vertical and horizontal approaches in global health governance. Through analysis of funding patterns, R&D investments, and case studies, I demonstrate how private philanthropy has predominantly reinforced vertical approaches at the expense of sustainable health systems. After examining alternative national healthcare models, I propose a refined and more equitable WHO framework that balances targeted interventions with comprehensive healthcare infrastructure development, emphasizing preventative care and more democratic resource allocation.

This project examines the federal program known as, the “Low-Income Home Energy Assistance Program (LIHEAP). Born out of the 1970s energy crisis, LIHEAP is a critical, yet often overlooked, social service designed to help low-income households manage energy bills and fund home weatherization. Despite this, the program has undergone little modification throughout its four-decade lifespan. Therefore, a substantial evaluation of the federal program is needed to assess its ability to perform its government-mandated function. Through quantitative analysis of publicly available LIHEAP data, this thesis will evaluate the program’s effectiveness, efficiency, and equity. It will also offer policy recommendations to enhance its capacity to address the needs of vulnerable households in a rapidly changing energy landscape.